Reading Time: < 1 minuteOn November 25, ISDA submitted a comment letter to the Financial Accounting Standards Board (FASB)… Read more ISDA Letter to FASB on Hedge Accounting Improvements
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ISDA FATCA Market Education Note
Reading Time: < 1 minuteThe ISDA North American Tax Committee developed the ISDA FATCA Market Education Note as a... Read more ISDA FATCA Market Education Note
Documents (1) for ISDA FATCA Market Education Note
Revised version of the ISDA FATCA Provision
Reading Time: < 1 minuteThe ISDA North American Tax Committee developed the ISDA FATCA Provision, which market participants may... Read more Revised version of the ISDA FATCA Provision
Documents (1) for Revised version of the ISDA FATCA Provision
FATCA
Reading Time: 3 minutesTo address the effects of FATCA on derivatives transactions, on August 15, 2012 ISDA published a... Read more FATCA
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Letter from the Secretary General of the Basel Committee on Banking Supervision (BCBS)
Reading Time: < 1 minuteLetter from the Secretary General of the BCBS responding to ISDA letter of June 29... Read more Letter from the Secretary General of the Basel Committee on Banking Supervision (BCBS)
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ISDA reponse to HMRC (UK) consultation on possible changes to income tax rules
Reading Time: < 1 minuteISDA’s response letter to HM Revenue and Customs consultation on "possible changes to income tax... Read more ISDA reponse to HMRC (UK) consultation on possible changes to income tax rules
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Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Reading Time: < 1 minuteThe paper is intended to give the reader an insight into the different offsetting requirements... Read more Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
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Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Reading Time: < 1 minuteThe paper is intended to give the reader an insight into the different offsetting requirements... Read more Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Documents (1) for Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Letter from the Office of the Chief Accountant at the SEC
Reading Time: < 1 minuteISDA received confirmation that the SEC staff supports the view that the novation of a... Read more Letter from the Office of the Chief Accountant at the SEC
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Revised version of the ISDA FATCA Provision. (This version has been replaced by the version published on August 15, 2012)
Reading Time: < 1 minuteThe ISDA North American Tax Committee developed the ISDA FATCA Provision, which market participants may... Read more Revised version of the ISDA FATCA Provision. (This version has been replaced by the version published on August 15, 2012)
Documents (1) for Revised version of the ISDA FATCA Provision. (This version has been replaced by the version published on August 15, 2012)
ISDA North America Tax Committee Comment Letter to U.S. Treasury on Section 871(m) of the Internal Revenue Code of 1986, as amended
Reading Time: < 1 minuteThe submission to the United States Treasury looks at issues of significant practical impact on... Read more ISDA North America Tax Committee Comment Letter to U.S. Treasury on Section 871(m) of the Internal Revenue Code of 1986, as amended